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Each year, scholars at the Mackinac Center for Public Policy, a Michigan think tank, use a statistical analysis of available data to estimate smuggling rates for each state.[1] Their most recent report uses 2018 data and finds that smuggling rates generally rise in states after they adopt cigarette tax increases

Instead, it contended that these products contain pure nicotine chemically extracted from tobacco. The state argues that the Court must tether itself to the fair meaning of the text, not the hyperliteral meaning of each word in the text. RJR Vapor alleges the comptroller applied his understanding selectively, taxing somebut not allproducts within the class of tobacco-free oral nicotine products, meaning the comptrollers enforcement decisions violated the constitutional right to uniform taxation